Erbschaftsteuerpflichtiger Erwerb Anzeige

§Section 30 Inheritance Tax Act (ErbStG)

Inheritance tax generally arises on the death of the testator.

Inheritance tax generally arises upon the death of the testator. The prerequisite for initiating an inheritance tax assessment is the notification of the inheritance itself. In principle, every acquisition must be reported. However, there are exceptions.

You do not have to notify the tax office of

• a gift if it has been notarized by a court or notary, or
• an inheritance if it is based on a will or inheritance contract opened by a German court, a German notary or a German consul.

In these cases, the tax office is usually informed by the aforementioned authorities.

In the following exceptional cases, you must nevertheless notify the tax office of the inheritance:

• If the inheritance is based on a will or contract of inheritance opened by a German court, a German notary or a German consul, but the relationship of the inheriting person to the testator is not clear from this.

• If the inheritance is based on a will or contract of inheritance opened by a German court, a German notary or a German consul, but is part of the acquisition:
  • Real estate,
  • business assets,
  • foreign assets or
  • shares in corporations that are not subject to the notification requirement under Section 33 of the Inheritance and Gift Tax Act.

None

Every acquisition that is subject to inheritance and gift tax must be reported to the relevant tax office by the acquirer within three months of becoming aware of the transfer of assets. In the case of gifts, the donor is also obliged to notify the tax office. An informal letter or a message via the ELSTER portal is sufficient.

Notification of the inheritance/gift to the tax office does not replace the inheritance/gift tax return. If a tax return has to be submitted, the inheritance tax office will ask you to do so.

You must report the inheritance or gift within three months of becoming aware of it.

Even if you do not have to report the inheritance or gift, the acquisition may be subject to inheritance or gift tax.

Your competent tax office for inheritance tax matters: Tax office Kusel/Landstuhl